scholarly journals Pengaruh Islamicity Performance Index Terhadap Profitabilitas Bank Umum Syariah Indonesia Periode 2014-2018

2020 ◽  
Vol 18 (1) ◽  
Author(s):  
Firda Alia Mayasari
Keyword(s):  
Distribution Ratio ◽  
Performance Index ◽  
Commercial Banks ◽  
Profit Sharing ◽  
Return On Assets ◽  
Equitable Distribution ◽  
Common Effect ◽  
Effect Model ◽  
Panel Data Regression ◽  
Income Ratio

This study focuses on the purpose of analyzing the effect of the Islamicity Performance Index which will be proxied by the Profit Sharing Ratio, Zakat Performing Ratio, Equitable Distribution Ratio and Islamic Income VS Non-Islamic Income Ratio on the profitability of Islamic Commercial Banks in Indonesia. This study uses 7 samples of Islamic commercial banks in Indonesia using the annual financial statements from the period 2014-2018. The sample in this study was selected using the Purposive Sampling Method. While the method used for data analysis in this study uses the Common Effect Model analysis panel data regression. The results of the analysis in this study indicate that the profit sharing ratio, equitable distribution ratio, and Islamic Income vs. non-Islamic Income variables have no effect on Return on Assets (ROA). As for the zakat variable Performing ratio has a positive and significant effect on Return on Assets (ROA).Keywords: Islamicity Performance Index, Profitability.

Analisis Pengaruh Islamicity Performance Index Terhadap Profitabilitas Bank Umum Syariah di Indonesia Tahun 2014-2018

2021 ◽  
Vol 12 (1) ◽  
pp. 27-37
Author(s):  
Siva Nabilla ◽  
Rizal Pahlevi
Keyword(s):  
Performance Index ◽  
Commercial Banks ◽  
Sampling Method ◽  
Joint Effect ◽  
Profit Sharing ◽  
Performance Ratio ◽  
Analysis Method ◽  
Return On Assets ◽  
Income Ratio ◽  
Positive Effect

This study aims to determine the effect of the Islamicity Performance Index on the Profitabilityof Islamic Commercial Banks in Indonesia in 2014-2018. Research variables consist of Return OnAsset (ROA), Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), and Islamic Income Ratiovs Non-Islamic Income Ratio (IsIR). The population of this research is all Islamic commercial banksin Indonesia. This research uses the purposive sampling method. The sample used in this study were9 Islamic Commercial Banks that meet the required criteria. The analysis method used is multipleregression. The results of this study indicate that according to the T-test (partially) the results are thePSR variable has a positive effect, the ZPR variable has a positive effect and the IsIR variable hasno and insignificant effect on the Return On Asset (ROA) of Islamic Commercial Banks. So it can beconcluded from the three variables tested, the PSR variable and the ZPR variable are variables thathave a positive effect in this study. Meanwhile, according to the F test (simultaneously), the results arethe variable Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), and Islamic Income Ratio vsNon-Islamic Income Ratio (IsIR) have a joint effect on Return On Assets (ROA). ) Sharia CommercialBank.

scholarly journals The Analysis Effect of Islamicity Performance Index on the Financial Performance of Sharia Commercial Banks in Indonesia

2020 ◽  
Vol 4 (2) ◽  
pp. 129-139
Author(s):  
Herman Felani ◽  
Sri Wahyuni ◽  
Bima Cinintya Pratama
Keyword(s):  
Financial Performance ◽  
Distribution Ratio ◽  
Performance Index ◽  
Commercial Banks ◽  
Secondary Data ◽  
Sampling Technique ◽  
Profit Sharing ◽  
Performance Ratio ◽  
Equitable Distribution ◽  
Islamic Investment

This research aims to find empirical effect evidence of Islamicity Performance Index on the financial performance of sharia commercial banks in Indonesia. The index of Islamicity Performance Index used in this research was the profit-sharing ratio, zakat performance ratio, equitable distribution ratio, directors-employees welfare ratio, Islamic income vs non-Islamic income, Islamic investment vs non-Islamic investment. This research used a quantitative approach and used secondary data in the form of sharia commercial bank financial statements for the periode of 2010-2018. The sampling technique in this research used purposive sampling and obtained 13 samples of sharia commercial banks with 117 observational data.  The analytical method used in this research is multiple linear regression. Based on the result of this research, it can be concluded that zakat performance ratio, equitable distribution ratio, directors-employees welfare ratio, Islamic investment vs non-Islamic investment do not affect financial performance. While the profit-sharing ratio, Islamic income vs non-Islamic income have negative effects on financial performance

scholarly journals THE EFFECT OF INTELLECTUAL CAPITAL AND ISLAMICITY PERFORMANCE INDEX TO THE PERFORMANCE OF ISLAMIC BANK IN INDONESIA 2010-2014 PERIODS

2016 ◽  
Vol 7 (2) ◽  
pp. 259
Author(s):  
Pandu Dewanata ◽  
Hamidah Hamidah ◽  
Gatot Nazir Ahmad
Keyword(s):  
Intellectual Capital ◽  
Distribution Ratio ◽  
Performance Index ◽  
Fixed Effect Model ◽  
Profit Sharing ◽  
Financial Statement ◽  
Performance Ratio ◽  
Equitable Distribution ◽  
Islamic Bank ◽  
Effect Model

The purpose of this research is to know the influence of intellectual capital and islamicity performance index by proxy is profit-sharing ratio, zakat performance ratio, and equitable distribution ratio on performance of Islamic bank in Indonesia in the period 2010-2014. The data used in this research is financial statement of 11 Islamic bank in Indonesia 2010-2014 periods. Regression model using panel data with Fixed Effect Model. The result of this research is intellectual capital and zakat performance ratio has significant and positif impact on ROA, while equitable distribution ratio has not significant impact on ROA, and profit sharing ratio has significant  and positif impact on ROA.   Keyword: Islamic bank, Performance, Intellectual Capital, Islamicity Performance Index

scholarly journals Analisis Pengaruh Islamicity Performance Index terhadap Profitabilitas Bank Umum Syariah di Indonesia Tahun 2014 – 2018

2020 ◽  
Vol 1 (1) ◽  
pp. 85-96
Author(s):  
Nadiya Zahra Rahmatullah ◽  
Fifi Afiyanti Tripuspitorini
Keyword(s):  
Performance Index ◽  
Commercial Banks ◽  
Sample Selection ◽  
Secondary Data ◽  
Profit Sharing ◽  
Return On Assets ◽  
Financial Reports ◽  
Panel Data Regression ◽  
Data Regression ◽  
Index Components

Sharia banking performance needs to be measured with an approach that is by sharia objectives in addition to using conventional approaches. An alternative to this approach is to use the Islamicity Performance Index. This study was conducted to obtain empirical evidence about the effect of Islamicity Performance Index components on the profitability of Islamic commercial banks in Indonesia which is proxied by Return on Assets (ROA). This research was conducted using seven samples of Islamic banks in Indonesia using the 2014-2018 quarterly financial reports. The sample selection method uses purposive sampling. The data used in this study are secondary data obtained from each Islamic bank's website. The method used in this research is panel data regression using the eviews 10 application program. The results of this research indicate that simultaneously the selected component of the Islamicity Performance Index has a significant effect on the profitability of Islamic Commercial Banks in Indonesia. Partially, the profit sharing ratio and zakat performing ratio have no significant effect on the profitability of Islamic Commercial Banks in Indonesia. Meanwhile, the equitable distribution ratio has a significant positive effect on the profitability of Islamic Commercial Banks in Indonesia.

scholarly journals Analysis of the Performance of Islamic Commercial Banks in Indonesia Using the Islamicity Performance Index Approach for the 2014-2016 periods

2021 ◽  
Vol 3 (2) ◽  
pp. 151
Author(s):  
Effendy Sadly
Keyword(s):  
Distribution Ratio ◽  
Performance Index ◽  
Commercial Banks ◽  
Sampling Method ◽  
Secondary Data ◽  
Profit Sharing ◽  
Performance Ratio ◽  
Equitable Distribution ◽  
Purposive Sampling ◽  
Index Approach

This study aims to reveal the application of Islamic principles to the performance of Islamic Commercial Banks in Indonesia for the 2014 to 2016 period using the Islamicity Performance Index approach. The ratios in the Islamiciti Performance Index are Profit Sharing Ratio, Zakat Performance Ratio, Equitable Distribution Ratio, Directors-employee Wefare Ratio, Islamic Income vs Non-Islamic Income. The data used in this study are secondary data. The population of this research is all Islamic commercial banks in Indonesia from 2014 to 2016 with a sample of two banks, namely Bank Muamalat Indonesia and Bank Syariah Mandiri. Sampling was done using purposive sampling method. The results showed that the performance of Islamic Commercial Banks in Indonesia using the Islamicity Performance Index approach for the period 2014 to 2016 has the predicate "Not Good". There are several unsatisfactory ratios, namely the Zakat Performance ratio, the Equitable Distribution ratio, and the Directors-Employee Ratio. From the results of performance calculations using the Islamicity Performance Index approach among the three banks, namely Bank Muamalat Indonesia, Bank Syariah Mandiri, and Bank BRI Syariah, it shows that the three banks both get the predicate "Good Enough".

scholarly journals Sharia Compliance dan Islamic Corporate Governance Terhadap Dana Pihak Ketiga Pada Bank Umum Syariah

Akuntabilitas ◽  
2020 ◽  
Vol 13 (2) ◽  
pp. 239-250
Author(s):  
Annisa Dzahabiyah ◽  
Umiyati Umiyati
Keyword(s):  
Corporate Governance ◽  
Commercial Banks ◽  
Profit Sharing ◽  
Third Party ◽  
Analysis Tool ◽  
The Third ◽  
Panel Data Regression ◽  
Data Regression ◽  
Income Ratio ◽  
The Third Party

This study aims to analyze the effect of Sharia Compliance and Islamic Corporate Governance on Third Party Funds in Sharia Commercial Banks in Indonesia. The population in this study are Sharia Commercial Banks in Indonesia. Samples were selected using the purposive sampling method. The independent variables in this study are Islamic Income Ratio (IsIR), Proft Sharing Ratio (PSR), Zakat Performing Ratio (ZPR), and Islamic Corporate Governance (ICG). While the dependent variable is Third Party Funds (DPK).The analytical method used is panel data regression with e-views analysis tool 10. The results of this study indicate that the variable Profit Sharing Ratio (PSR) and Islamic Corporate Governance (ICG) significantly influence the Third Party Funds at Islamic Commercial Banks. While the Islamic Income Ratio (IsIR) and Zakat Performing Ratio (ZPR) variables do not significantly influence the Third Party Funds at Islamic Commercial Banks.

scholarly journals Peran Islamicity Performance Index dalam Meningkatkan Profitabilitas Perbankan Syariah di Indonesia

2021 ◽  
Vol 6 (1) ◽  
pp. 13-20
Author(s):  
Setiawan Setiawan ◽  
Dimas Sumitra Danisworo ◽  
Rani Putri Kusuma Dewi
Keyword(s):  
Distribution Ratio ◽  
Performance Index ◽  
Performance Ratio ◽  
Return On Assets ◽  
Equitable Distribution

Perbankan syariah memiliki karakteristik tersendiri dibanding dengan perbankan konvesional, sehingga diperlukan pengukuran kinerja bank syariah yang dapat memenuhi tujuan hukum Islam (syariah). Saat ini, pengukuran yang sesuai untuk perbankan syariah adalah Islamic Performance Indeks. Tujuan dari penelitian ini adalah untuk mengukur Islamic Performance Indeks pada perbankan syariah di Indonesia dan bagaimana pengaruhnya terhadap profitabilitas yang diproksikan oleh Return on Assets. Dengan demikian penelitian ini dilakukan dengan pendekatan asosiatif untuk melihat pola hubungan variabel bebas dan variabel terikat. Variabel bebas penelitian ini adalah Islamic Performance Indeks yang terdiri dari sharing ratio, zakat performance ratio, equitable distribution  ratio, directors-employees  welfare  ratio, Islamic  income vs non-Islamic income, sedangkan variabel terikatnya adalah Return on Assets (ROA). Sampel penelitian adalah 11 bank umum syariah dengan periode pengamatan selama 2014-2018. Untuk menganalisis data digunakan metode regresi data panel dengan bantuan EViews versi 9. Hasil penelitian menunjukkan bahwa secara parsial hanya variabel Equitable Distribution Rasio yang berpengaruh positif dan signifikan terhadap profitabilitas. Sedangkan secara simultan Islamic Performance Indeks memiliki pengaruh positif yang signifikan terhadap profitabilitas.

scholarly journals Analisis Pengaruh Islamicity Performance Index Terhadap Tingkat Profitabilitas Pada Bank Syariah Indonesia

2021 ◽  
Vol 12 (3) ◽  
pp. 301-312
Author(s):  
Nurya Ayu Destiani ◽  
Juliana Juliana ◽  
Aneu Cakhyaneu
Keyword(s):  
Distribution Ratio ◽  
Performance Index ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Profit Sharing ◽  
Performance Ratio ◽  
Islamic State ◽  
Equitable Distribution ◽  
Significant Negative Effect ◽  
Negative Effect

This study aims to determine the level of profitability at BUMN Sharia Banks consisting of Bank Mandiri Syariah, BNI Syariah and BRI Syariah which were merged into Bank Syariah Indonesia (BSI) and the factors that influence it. The three state-owned Islamic banks have a level of profitability that does not meet healthy standards in the fairly healthy category. The independent variables used in this study include Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), Equitable Distribution Ratio (EDR) and Islamic Income vs. Non-Islamic Income while the dependent variable is the level of profitability. The research method used is descriptive quantitative using Multiple Linear Regression analysis. The results of this study indicate that Profit Sharing Ratio (PSR) has a significant negative effect on the level of profitability of Islamic State-owned banks, Zakat Performance Ratio (ZPR) has a significant positive effect on the level of profitability of  BUMN Sharia Banks, Equitable Distribution Ratio (EDR) has a significant negative effect on the level of profitability at BUMN Sharia Banks and Islamic Income vs. Non Islamic Income has no significant effect on the level of profitability of BUMN Sharia Banks. The implication of this research is to find out the extent to which at BUMN Sharia Banks can optimize financial performance with the factors that influence it, especially the ratio with Islamic principles. The still low standard of Islamicity Performance Index in each ratio is one of the causes of lessthan optimal profit growth at BUMN Sharia Banks.   

scholarly journals ANALISIS KINERJA BANK UMUM SYARIAH DENGAN MENGGUNAKAN PENDEKATAN ISLAMICITY PERFORMANCE INDEX (Studi pada Bank Umum Syariah Periode Tahun 2009–2013)

El Dinar ◽  
2016 ◽  
Vol 3 (1) ◽  
Author(s):  
Evi Sebtianita ◽  
Umrotul Khasanah
Keyword(s):  
Distribution Ratio ◽  
Performance Index ◽  
Profit Sharing ◽  
Performance Ratio ◽  
Equitable Distribution ◽  
Purposive Sampling

Perkembangan bank berbasis syariah di Indonesia kini sedang mengalami<br />kemajuan yang pesat. Pertumbuhan perbankan syariah secara kuantitas telah<br />ditunjukkan dengan semakin banyaknya bank umum syariah dan unit usaha<br />syariah yang dibuka oleh bank konvensional. Oleh karena itu sangat penting<br />untuk mengetahui kinerja Bank Umum Syariah dengan menggunakan Islami-city Performance Index. Tujuan dari penelitian ini adalah untuk mengetahui<br />kinerja Bank Umum Syariah dengan menggunakan Islamicity Performance<br />Index. Penelitian ini adalah penelitian kualitatif. Data yang digunakan dalam<br />penelitian ini adalah data sekunder. Populasi penelitian ini adalah semua<br />bank umum syariah di Indonesia periode 2009–2013, dengan sampel sebanyak<br />lima bank. Penarikan sampel yang dilakukan dengan menggunakan metode<br />purposive sampling. Penelitian ini dengan pendekatan Islamicity Performance<br />Index yang menggunakan lima rasio yaitu profit sharing ratio, zakat perfor-mance ratio, equitable distribution ratio, directors - employees welfare ratio<br />dan islamic income vs non islamic income. Berdasarkan hasil penelitian menun-jukkan bahwa Bank Muamalat Indonesia adalah bank terbaik menggunakan<br />Profit Sharing Ratio. Bank Muamalat Indonesia juga merupakan bank terbaik<br />menggunakan zakat performance ratio. Equitable Distribution Ratio menunnjukan bahwa Bank Syariah Mandiri adalah bank terbaik. Penelitian<br />ini juga menunjukkan bahwa Bank Syariah Mandiri adalah bank terbaik<br />dengan menggunakan Directors - Employees Welfare Ratio. Islamic Income Vs<br />Non Islamic Income menunjukkan bahwa Bank BRI Syariah adalah bank<br />terbaik. Secara keseluruhan pendekatan Islamicity Performance Index sudah<br />diterapkan pada kinerja Bank Umum Syariah tahun 2009–2013.

scholarly journals Analisis Pengaruh Islamicity Performance Index terhadap Profitabilitas Bank Umum Syariah di Indonesia Tahun 2014 – 2018

2020 ◽  
Vol 1 (1) ◽  
pp. 85-96
Author(s):  
Nadiya Zahra Rahmatullah ◽  
Fifi Afiyanti Tripuspitorini
Keyword(s):  
Panel Data ◽  
Performance Index ◽  
Commercial Banks ◽  
Sample Selection ◽  
Profit Sharing ◽  
Selection Method ◽  
Islamic Banks ◽  
Financial Reports ◽  
Panel Data Regression ◽  
Data Regression

Sharia banking performance needs to be measured with an approach that is by sharia objectives in addition to using conventional approaches. An kalternative kto kthis kapproach kis kto kuse kthe Islamicity Performance Index. This study was conducted to pobtain pempirical pevidence pabout pthe peffect pof pIslamicity pPerformance pIndex pcomponents pon pthe pprofitability pof pIslamic pcommercial pbanks pin pIndonesia pwhich pis pproxied pby pReturn pon pAssets p(ROA). This research was conducted using seven samples of Islamic banks in Indonesia using the 2014-2018 quarterly financial reports. The sample selection method uses purposive sampling. The kdata kused kin kthis kstudy kare ksecondary kdata kobtained kfrom keach kIslamic kbank's kwebsite. The method used in this research is panel data regression using the eviews 10 application program. The results of this research indicate that simultaneously the selected component of the Islamicity Performance Index has a significant effect on the profitability of Islamic Commercial Banks in Indonesia. Partially, the profit sharing ratio and zakat performing ratio have no significant effect on the profitability of Islamic Commercial Banks in Indonesia. Meanwhile, the bequitable bdistribution bratio bhas ba bsignificant bpositive beffect bon bthe bprofitability bof bIslamic bCommercial bBanks bin bIndonesia.

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